Hidayati, Azzahra Firda Noor and Achmad, Komarudin (2026) THE EFFECT OF CORPORATE GOVERNANCE AND KEY AUDIT MATTERS (KAM) ON AUDIT REPORT LAG (A STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2022–2024). International Journal of Accounting Innovation, 2 (3). ISSN 3089-5383

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Abstract

Objective: This study examines the effects of corporate governance and Key Audit Matters (KAM) disclosure on Audit Report Lag (ARL) in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024. Corporate governance is represented by board independence, board size, and audit committee size, while KAM is measured by the number of items disclosed in the independent auditor’s report. Method: Using a quantitative causal design, the study analyzes 147 firm-year observations from 49 companies selected through purposive sampling. Panel data regression is estimated with a Fixed Effect Model using EViews 12. Results: The results show that board independence, board size, audit committee size, and KAM disclosure do not significantly affect ARL. Firm size and profitability have significant negative effects, whereas leverage and Big 4 auditor quality have significant positive effects. Novelty: The findings suggest that during the early implementation of SA 701 in Indonesia, company fundamentals and external auditor characteristics are more influential in determining audit timeliness than governance structure or the number of KAM disclosures.

Item Type:	Article
Uncontrolled Keywords:	Audit report lag, Corporate governance, Key audit matters, Panel data regression, Property and real estate
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	22 Oct 2026 02:50
Last Modified:	22 Oct 2026 02:50
URI:	http://eprints.umsida.ac.id/id/eprint/17264

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